CONCEPTUAL ARCHITECTURE OF THE STATE SMART CONTROL

Abstract

The article is devoted to the idea of developing a conceptual architecture of state SMART control, which will increase the complexity, effectiveness and efficiency of state control carried out by control bodies. The organization of state financial control, carried out by control bodies in accordance with established federal standards, is considered. The practice of applying a risk-based approach by the Federal Treasury in planning and conducting control measures, as well as the use of state information systems that allow for the automated collection and analysis of information about control objects in electronic form. The conclusion is made about the possibility of officials of the internal state financial control body using information systems to effectively carry out control measures. Recommendations have been developed to help ensure an increase in the effectiveness of the activities of control bodies in the planning, preparation and conduct of control measures.